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PET #

DESCRIPTION

YES

NO

Does this Surrogate's Court have jurisdiction
over the proceeding?

NOTE: If an action has been commenced
in Supreme Court - proof of disposition of the matter must be provided:
withdrawal, discontinuance, Supreme Court order transferring action/part
of action, etc.

Does the caption mirror the estate file
name and appointee?

Is the correct type of account checked?
[and has the correct account form been used?]

1.

Is the petitioner a proper party? [see SCPA §2208]

Is the petitioner ... the appointed fiduciary

the appointed guardian

the appointed trustee

a fiduciary of a deceased fiduciary [see SCPA §2207]

Is the petitioner's name, residence and mailing address listed?

Is the type of letters and date of issuance listed?

Is the amount of bond and name of surety listed, if applicable?

Are additional petitioner's information listed, if applicable?

2.

Is the decedent's name, date of death and domicile listed?

3.

Are the dates which cover the
account and gross sum of account listed?

4a.

Has all tax information been listed?

4b.

Has a tax return been filed?

4c.

Was there a tax proceeding required for this estate?

NOTE: Some courts may require a notice of appearance/waiver/consent
form from the Tax Department (as an interested party) if a tax discharge
letter is not on file. [see Rule §207.44]

5.

Has seven months passed since letters were issued?

Were letters issued to the petitioner(s) revoked?

Has more than one year passed since a prior account was filed?

6a.

Are the names and mailing addresses of all interested parties listed?

6b.

Are the names of any interested persons under a disability listed?

Has all identifying information regarding persons under a disability
been included? [see "NOTE" on petition under 6(b)]

NOTE: Interested parties may include but are not
limited to the following: unpaid creditors or persons claiming to be creditors,
surety of the bond, co-fiduciaries not joining in petition, successor fiduciary
of petitioner removed or suspended, State Attorney General [see EPTL §8-1.4],
distributees, beneficiaries, legatees, devisees, trustees, trust beneficiaries,
guardians, infants over the age of fourteen, fiduciaries of deceased beneficiaries
or all distributees of deceased beneficiaries if fiduciary has not been
appointed, guardian ad litems, chief fiscal officers/county treasurers.

NOTE: A guardian ad litem may be appointed for any
person listed in the petition as a person under disability. If the person
under disability appears by a guardian of the property, committee, conservator
or guardian of the property pursuant to Article 81 of the Mental Hygiene
Law whom the Court finds has no adverse interest, no guardian ad litem
is necessary.

7.

This paragraph states that there are no additional interested parties.

8.

This paragraph states that there are no prior applications made
in any court for the relief requested in this petition.

if NOT, has a separate attorney certification as to Part
130 signing requirements been included?

If forms are computer generated, has a
certification pursuant to Court Rules §207.4 been attached?

ACCOUNT FORMS - SCHEDULE
REQUIREMENTS

USE THE CORRECT ACCOUNT
FORM [JA-4 when a trust is involved or JA-7 when no trust is involved]
AND MATCHING SUMMARY STATEMENT - Certain Accounts may not use all of the
following schedules.

Has the proper title of matter,
correct accounting type, dates for period of account been listed? Has a
page number where each schedule starts been listed?

A

PRINCIPAL RECEIVED [JA-4 and
JA-7]

Has an itemized statement of all
moneys and personal property constituting principal assets with their date
of receipt or acquisition been listed?

Has the itemized statement been
compared to the inventory/tax return filed with the court?

If assets were omitted (other than
unsold real estate) has an amended schedule or explanatory affidavit been
included?

Has the net proceeds of sale of
real property been listed and is a copy of the closing statement included?
(Any unsold real property should be listed in Schedule J.)

NOTE: Do not include
total amount of principal assets exchanged which would incorrectly inflate
gross account total (such as stocks sold to buy other stocks, bank accounts
transferred to other banks or alternate types of accounts, etc. - these
are reported under Schedule B (if no loss/gain) or Schedule F.

NOTE: Schedule
A should be compared to the on-hand schedules (F or G) and any decree settling
prior accountings of a trust or estate from which a trust originated. All
items of principal on hand in the trust or directed to be turned over to
the trustee should be shown in Schedule A-2 of the trust accounting. Schedule
A should also contain any items of principal received by the trustee.

A-1

REALIZED INCREASES [JA-4 and
JA-7]

Are the actual increases due to
sales, liquidation or distribution of principal assets?

Are realized increases on new investments
or exchanges listed?

Are the dates increases were realized
listed and property identified from which increase was derived?

NOTE: Refer to
Uniform Rule §207.40(c) in trust accountings.

A-2

INCOME COLLECTED [JA-4 and JA-7]

Has all income collected on income-producing
assets listed in Schedule A been included?

Has all interest been reported?

Have all dividends been reported?

Have all rents been reported?

Has all other income been reported?

Has all income collected on income-producing
assets listed in Schedule A or held in income been listed here?

NOTE: Each receipt
must be separately accounted for and identified except where a security
has been held for an entire year, then interest or ordinary dividends may
be reported on a calendar year basis.

NOTE: All items
of income on hand in the trust or directed by decree to be turned over
to the trustee as income should be shown in Schedule A-2 of a trust accounting.

B

REALIZED DECREASES [JA-4 and
JA-7]

Is a full and complete statement
of all realized decreases on principal assets whether due to sale, liquidation,
collection or distribution, or any other reason given?

Have decreases on new investments
or exchanges and also sales, liquidations or distributions that result
in neither gain nor loss been shown?

Have the dates of realization of
each decrease and identify property from which decrease was incurred been
shown?

Has any asset which the fiduciary
intends to abandon as worthless accompanied by a full statement of the
reasons for abandoning it?

When a will directs all inheritance
and death taxes are to be paid out of the estate, has credit for payment
of the same taken in this schedule?

Do the estate taxes shown in the
account agree with any tax return filed?

Are the estate taxes listed correctly
as either a charge against the estate or as a distribution (depending on
the wording of the will)?

Is an allocation schedule showing
apportionment of taxes attached if the will did not indicate that taxes
be paid out of the general residual estate?

Has each party been charged with
the correct portion of taxes?

C-1

UNPAID ADMINISTRATION EXPENSES
[JA-4 and JA-7]

Are all expenses listed of a type
appropriate to be charged against this account?

Is this an itemized statement of
all unpaid claims for administration and other necessary expenses?

Is a statement as to the basis of
each claim included?

C-2

ADMINISTRATION EXPENSES CHARGEABLE
TO INCOME [JA-4]

Are all expenses listed of a type
appropriate to be charged against this account? [For account JA-4 are all
expenses of a type appropriate to be charged against the income?]

Is there an itemized statement of
all moneys chargeable to income and paid for administration, maintenance
and other expenses, together with date and reason for each such expenditure
included in this schedule?

D

CREDITOR'S CLAIMS [JA-4 and JA-7]
- does not apply in trustee's account

Do expenses shown on this schedule
correspond to those listed on the tax return?

Have claims presented, allowed,
paid and credited and appearing in the summary statement together with
the date of payment been listed?

Have claims presented and allowed
but not paid been listed?

Have claims presented but rejected
and the date of and reason for such rejection been listed?

Have contingent and possible claims
been listed?

Have personal claims requiring approval
by the court pursuant to SCPA §1805 been listed?

If the estate is insolvent - has
the preference of claims been stated with the order of their priority?

E

DISTRIBUTIONS OF PRINCIPAL [JA-4];
DISTRIBUTIONS MADE [JA-7]

Do all distributions comply with
the terms of the will or of intestate distribution? [see EPTL 4-1.1]

Is an itemized statement included
in this schedule which lists all moneys paid and all property delivered
(from principal) to beneficiaries, legatees, trustees, surviving spouse
or distributees of the deceased, date of payment or delivery and name of
the person to whom payment or delivery was actually made?

If estate taxes were required to
be apportioned and payments have been made on account of the taxes, are
the amounts apportioned in Schedule K against beneficiaries of the estate
charged against the respective individuals share?

Do the estate taxes shown in the
account agree with any tax return filed?

Are the estate taxes listed correctly
as either a charge against the estate or as a distribution (depending on
the wording of the will)?

Is an allocation schedule showing
apportionment of taxes attached if the will did not indicate that taxes
be paid out of the general residual estate?

Has each party been charged with
the correct portion of taxes?

E-1

DISTRIBUTIONS OF INCOME [JA-4]

Do all distributions of income comply
with the terms of the will or of intestate distribution? [see EPTL 4-1.1]

Has an itemized statement of all moneys paid and of property delivered
out of income to the beneficiaries, the date of payment or delivery and
the name of the person to whom payment or delivery was made been included?

NOTE: Distributions of income to any one beneficiary
may be reported by the calendar year.

F

NEW INVESTMENTS, EXCHANGES AND STOCK DISTRIBUTIONS [JA-4 and JA-7]

Do all new investments listed conform to the types of investments fiduciaries
are empowered to make?

Have the stock dividends and stock splits been apportioned between
principal and income appropriately? [see EPTL 11-2.2]

Has an itemized statement of all new investments with date of acquisition
and cost of all property purchased been included?

Has an itemized statement of all exchanges made, specifying dates and
items received and items surrendered been included?

Has an itemized statement of all stock dividends, stock splits, rights
and warrants received, showing securities to which each relates and their
allocation as between principal and income been included?

Is an itemized statement showing all property constituting principal
remaining on hand included?

Is there a statement of all uncollected
receivables and property rights due the estate?

Has the date and cost of all such
property acquired by purchase, exchange or transfers made or received,
together with date of acquisition and cost been shown? (Indicate such sums
in appropriate lines of the summary schedule.)

Has all unrealized increases and
decreases relating to assets on hand been shown and reported in the appropriate
places in the summary schedule?

G-1

INCOME REMAINING ON HAND [JA-4]

If cash is held in a single bank
account, has the portion belonging to income been listed in this schedule?

Is there a list of all persons/parties
entitled as beneficiary, legatee, devisee, trustee, surviving spouse, distributee,
unpaid creditor or otherwise to a share of the estate or fund with their
post office addresses and the degree of relationship if any of each to
the deceased and a statement showing the nature of the value or approximate
value of the interest of each person/party?

Is there a statement enclosed that
court records have been searched for powers of attorney and assignments
and encumbrances made and executed by any of the persons interested in
or entitled to a share of the estate?

Is there a list enclosed detailing
each power of attorney, assignment and incumbrance, disclosed by such search,
with the date of its recording and the name and address of each attorney
in fact of each assignee and of each person beneficially interested under
the encumbrance referred to in the respective instruments?

Is there a statement enclosed as to whether accounting party has any
knowledge of the execution of any such power of attorney or assignment
not so filed and recorded?

Do the estate taxes shown in the account agree with any tax return
filed?

Are the estate taxes listed correctly as either a charge against the
estate or as a distribution (depending on the wording of the will)?

Is an allocation schedule showing apportionment of taxes attached if
the will did not indicate that taxes be paid out of the general residual
estate?

Has each party been charged with the correct portion of taxes?

I

COMPUTATION OF COMMISSIONS [JA-4 and JA-7]

Has the amount of commissions due upon this account been computed pursuant
to SCPA §2307 and has Uniform Rule §207.40(d) been complied with?

Has the calculation of commissions been checked, making sure that items
which should not be included in the basis are not included?

Has an attorney/fiduciary complied with SCPA §2307-a? If not,
have commissions been reduced by half? [see SCPA §2307-a(5)]

Have all other pertinent facts affecting the administration of the
estate and the rights of those interested therein been stated?

Is a statement of any real property left by the decedent that it is
not necessary to include as an estate asset to be accounted for, a brief
description thereof, its gross value, and the amount of mortgages or liens
thereon at the date of death of the deceased been included?

Has a cash reconciliation been included in this schedule so that verification
with bank statements and cash on hand may be readily made?

K

ESTATE TAXES PAID AND ALLOCATION OF ESTATE TAXES [JA-4 and JA-7]

Have all estate taxes assessed and paid with respect to any property
required to be included in the gross estate under the provisions of the
Tax Law or under the laws of the United States been detailed?

Has a computation been included which sets forth the proposed allocation
of taxes paid and to be paid and the amounts due the estate from each person
in whose behalf a tax payment has been made, and also the proportionate
amount of the tax paid by each of the named persons interested in this
estate or charged against their respective interest, as provided in EPTL
§2-1.8?

Where an allocation of taxes is required, has the method of computing
the allocation of said taxes been shown in this schedule?

SUMMARY STATEMENT [JA-4 and JA-7]

Have all totals for each schedule been checked?

Have all totals been correctly carried over to the summary statement?

Has the account been signed by the fiduciary?

Does all relief requested in petition correspond to facts presented
in the accounting?

NOTE: Approval should be requested to pay any unpaid
expenses in Schedule C-1 or creditors' claims in Schedule D or attorney's
fees in Schedule C.

Has the affidavit of the accounting party been signed and notarized
properly?

FEE SCHEDULE

SCPA/EPTL§

or Rule #

Has the proper fee been included with the petition?

Filing fee is according to the following
schedule based upon the gross value of the principal (and income) - see
SCPA §2402(5)

0 but under 10,000 $
35.00

10,000 but under 20,000 60.00

20,000 but under 50,000 170.00

50,000 but under 100,000 225.00

100,000 but under 250,000 335.00

250,000 but under 500,000 500.00

500,000 and over 1,000.00

2402

COMMENTS AND COURT NOTES

Form Number

SCPA/EPTL§

or Rule #

When Permitted

Whenever the interests of an estate require judicial approval of an
account of the estate proceeding.

2208

Forms Always Required

.Petition for Judicial Settlement of Account

.Trust Accounting or

.Non-trust Accounting

.Proposed Decree

JA-1

JA-4 or

JA-7

JA-5 or JA-8

Article 22

Forms or Documents Sometimes Required

.Copies of Will, Codicils, Trust Agreements

.Receipt and Release

.Waiver of Citation and Consent in Accounting

.Citation

.Attorney's Affidavit of Legal Services

.Waiver and Consent from State Attorney General

.Waiver and Consent from State Tax Department

.Waiver and Consent from surety of bond

.Copy of Supreme Court Orders

.Affidavit of Service (Personal/Mail/Publication)

.Tax Discharge of Liability Letter

JA-2

JA-3

JA-6

207.40(b)

2210

2210

207.45

2210(5)

Account forms must include a summary statement and an affidavit
of the accounting party.

Waivers and consents must recite fact that party received a summary
statement of the account. Any party is entitled to request a complete copy
of the account from the petitioner. [Uniform Rule 207.40(f)]

Some courts require that all waivers and consents from interested
parties include all necessary wherefore clauses from petition.

Proposed Citation must include all relief requested in petition wherefore
clauses.

Proofs of Service of Citation must be filed with the Court at least
two (2) working days before the return date [Uniform Rule 207.7(c)].

Guardian Ad Litem will be appointed for interested parties under a disability.
Guardian ad litem will be appointed on or before the return day of process
for all unknowns and persons under disability [SCPA §403].

Documents signed by Power of Attorney - provide certified copy of POA
and comply with Section 13-2.3 EPTL and 207.48 Uniform Rules.

Check to be certain all documents are properly acknowledged.

THIS MATERIAL IS PROVIDED FOR INFORMATIONAL/TRAINING PURPOSES ONLY.
It is intended for use in conjunction with review of the applicable statute
and rules of the Surrogate's Court and the Surrogate's Court Operations
Manual.